Research Objectives And Related Issues Of Accounting Higher Vocational Education In China

This article, based on the author's research and teaching experience inrecent years, is an empirical study about problems and reforms in the teachingmethods of accounting of the high-vocational education in recent China. It is the author's opinion that the accounting itself is not a profoundsubject beyond the intellectual capacity of students. In fact, however, manystudents have, either the freshman of the major or the non-subject-learners atthe colleges, complained that the accounting is one of the most difficultspecialties they have learned. According to the author's observation, the problem of students asmentioned above mainly resulted from three reasons: the curriculum, thetextbooks, and the teaching method. Therefore, the article stated the progress and problems of accountingeducation at the high-vocational colleges in China;then, studied a newteaching method suitable to the Chinese students, referring to the experiencesat the developed countries;and finally, expressed an expectation to establish apractical teaching means of accounting which would be beneficial to thestudents.